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Article
The Pension Preservation and Savings Expansion Act of 2003
United StatesStrategy
Sutherland Asbill & Brennan LLP
Article
IRS Proposes Regulations on Phased Retirement Under a Pension Plan
On November 10, 2004, the Internal Revenue Service published proposed regulations for phased retirement. The proposed regulations would permit certain distributions to be made from a defined benefit or money purchase pension plan to an eligible employee who is at least age 59½ if the employee chooses to reduce his work schedule as part of a bona fide phased retirement program.
United StatesStrategy
Sutherland Asbill & Brennan LLP

Article

Drafting Enforceable Sales Commission Plans Under New York and California Law

Employers often encounter problems in drafting enforceable compensation plans for their commissioned sales employees. Contract provisions that might make business sense can run afoul of state wage and hour laws – and to further complicate matters for employers, these laws vary considerably state to state. This Commentary compares New York and California law governing commission plans to illustrate how legal requirements do vary and highlights common, recurring problems encountered in drafting co

United StatesStrategy

Morrison Foerster

UPDA Updated 401(K) Plan Regulations Finalized

Updated final regulations were recently issued covering 401(k) plans. Pre-tax contributions made by 401(k) plan participants are tested for discrimination each year under the actual deferral percentage (ADP) test under Section 401(k) of the Internal Revenue Code of 1986, as amended (the "Code").

United StatesStrategy

Vedder, Price P.C.

Year 2000 Newsletter - May/June 1998 - Part I

United StatesStrategy

Hancock Rothert & Bunshoft

Nonqualified Deferred Compensation in a Changing Environment

On October 22, 2004, President Bush signed into law a large corporate tax bill known as the American Jobs Creation Act of 2004.

United StatesStrategy

Vedder, Price P.C.

Actions Health Care Providers Should Take To Comply With The New HIPAA Privacy Rules

United StatesStrategy

Attention Illinois Employers

As employers should already know, the new Fair Labor Standards Act regulations regarding overtime go into effect on August 23, 2004. In Illinois, however, a new minimum salary level threshold has already taken effect pursuant to an Illinois law signed on April 2, 2004.

United StatesStrategy

Vedder, Price P.C.

OIG Releases Final Compliance Guidance For Nursing Facilities

United StatesStrategy

Davis Wright Tremaine LLP

Employee Benefits Update - IRS and SSA Announce Dollar Limits and Thresholds for 2005

Also discussed in this update: President Signs Tax Bill with Significant Non-qualified Deferred Compensation Changes/Immediate Action Required; Withholding Requirements Increased for Supplemental Wage Payments in Excess of $1 Million; New Legislation Excludes Incentive Stock Option and Employee Stock Purchase Plan Income from Social Security Wages; Modified Definition of Dependent Potentially Affects Benefit Plans; Automatic Rollover Rules Go Into Effect March 28, 2005 and Guidance Issued on Lo

United StatesStrategy

Goodwin Procter LLP

2005 Limitations For Employee Benefit Plans

The Internal Revenue Service has announced the cost-of-living adjustments applicable to dollar limitations for pension plans and other amounts for 2005. Several of the limits are changed for 2005.

United StatesStrategy

Foley & Lardner LLP

2005 Limitations For Employee Benefit Plans

The Internal Revenue Service has announced the cost-of-living adjustments applicable to dollar limitations for pension plans and other amounts for 2005. Several of the limits are changed for 2005.

United StatesStrategy

Foley & Lardner LLP

Department of Labor Department Issues Final COBRA Notice Regulations

On May 26, 2004, the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) published final regulations implementing the various notice requirements for health care continuation coverage arising under the Comprehensive Omnibus Budget Reconciliation Act of 1985 (COBRA), as set out in section 606 of the Employee Retirement Income Security Act of 1974, as amended (ERISA).

United StatesStrategy

Pillsbury Winthrop Shaw Pittman

Executive Compensation – Where Economic Policy and Politics Collide

America’s business executives have been transformed into the country’s political piñata. The media and an entire gaggle of Washington D.C. politicos would have us believe that it is these executives who are at the core of the nation’s economic woes.

United StatesStrategy

Pension Simplification Finally Arrives

United StatesStrategy

Roberts & Holland LLP

Office of Inspector General Supplemental Compliance Program Guidance for Hospitals

On June 8, 2004, the Office of Inspector General ("OIG") of the Department of Health and Human Services ("HHS") published a draft Supplemental Compliance Program Guidance for Hospitals ("Supplemental Guidance").

United StatesStrategy

Legal Alert

United StatesStrategy

Sutherland Asbill & Brennan LLP

New Tax Law Will Require Substantial Changes to Many Non-Qualified Deferred Compensation Arrangements

Employers must take immediate action to review closely – and in many cases revise substantially – their non-qualified deferred compensation arrangements that cover employees or directors (or other independent contractors such as consultants), in light of new legislation (known as the American Jobs Creation Act) that has been approved by Congress.

United StatesStrategy

Goodwin Procter LLP

SEC and DOL Issue Final Rules Relating to Pension Plan "Blackout Periods" Under Sarbanes-Oxley

United StatesStrategy

Paul Hastings LLP

Safety & Health

United StatesStrategy

Wolf Block Schorr & Solis-Cohen LLP

Showing 101–120 of 122 results

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